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HOGAN v. COMMISSIONER

Docket No. 92622.

22 T.C.M. 1500 (1963)

T.C. Memo. 1963-293

Frank J. Hogan and Marcella M. Hogan v. Commissioner.

United States Tax Court.

Filed October 25, 1963.

Attorney(s) appearing for the Case

Truman Clare, 1221 First National Bank Bldg., Omaha, Neb. for the petitioners. Maxel B. Silverberg for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in petitioners' income taxes for the years and in the amounts as indicated:

  1957 ............... $1,858.09
  1958 ...............  1,796.91
  1959 ...............  2,691.50

The only issue remaining for determination is whether petitioners are entitled to a deduction of $3,600 for 1957 as travel expenses incurred while away from home in pursuit...

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